Noraizah Binti Abu Bakar

Determinants of Budgetary Slack and Its Impact on Organizational Performance

2025 · Malaysian Journal of Social Sciences and Humanities (MJSSH)

Budgetary slack is a common phenomenon in corporate budget management, characterized by management intentionally underestimating revenues or overestimating costs during the budgeting process to create a financial cushion. Organizations need to be mindful of the …